Numara : 3
Tarih : 8.3.2018

March 8, 2018

Tax News No: 2018/3

Subject: Personal Income Tax Return Filing.

Turkey’s current laws and legislation overseeing foreigners’ personal income tax consequences create uncertainty in some areas for the submission of the personal income tax returns in Turkey. Therefore a summary and a guidance of frequently asked questions and answers for income tax returns have been prepared based on the relevant Turkish Tax Legislation in effect as of the date of this document. Different rules may also apply depending on the Double Tax Treaties, nationalities, domiciles, residency positions and duration of stays in Turkey. Therefore information in the context may vary due to your personal circumstances. Considering these facts; it is appropriate to consult with a tax advisor in Turkey.

  Please click to view our publication titled ''Personal Income Tax Return Filing, Frequently asked questions'' prepared by Deloitte GES team. 



Yours sincerely,

Deloitte Turkey

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

These materials and the information contained herein are provided by Deloitte Turkey and are-intended to provide general information on a particular subject or subjects and are not on exhaustive treatment of such subject(s).

Accordingly, the information in these materials is not intended to constitute accounting, tax, investment, consulting, or other professional advice or services. The information is not intended to be relied upon as the sole basis for any decision which may affect your personal finances or business, you consult a qualified professional adviser.